Seoul Administrative Court 2007Guhap44511 ( August 12, 2008)

National High Court Decision 2007west0393 (Law No. 29, 2007)

Whether a business operator is an independent supplier of services;

The number of working days and daily allowances of other workers after receiving compensation from the company, which appears to have been paid in installments, is reasonable to deem that it is a subcontractor who has entered into a subcontract with the company.

The contents of the decision shall be the same as attached.

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the plaintiff.

Purport of claim and appeal

The judgment of the first instance is revoked, and the defendant revoked the disposition of imposition of value-added tax of 31,369,750 won for the first term of November 1, 2006 against the plaintiff, and of 35,078,210 won for the first term of 2004 and 1,002,520 won for the first term of 205.

1. Quotation of judgment of the first instance;

The reasons for this decision are the same as the reasons for the judgment of the court of first instance, and therefore, they are cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.